Example 1. You spend $200 for a business-related meal. If $110 of that amount is not allowable because it is lavish and extravagant, the remaining $90 is subject to the 50% limit. Your deduction cannot be more than $45 (50% Ã $90).
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Amelia Fieldmouse is Mickey's older sister and the mother of Mickey's twin nephews Morty and Ferdie. The character first appeared in Morty and Ferdie's 1932 comics debut. In the English version of these comic strips, she is referred to only as Mrs. Fieldmouse..